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S.S.KANG, K.D.MANKAR, C.N.B.NAIR
Amitex Silk Mills (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Surat-I – Respondent
Per K.D. Mankar : In all these are four appeals from the appellants, who are a 100% E.O.U. The dispute relates to duty liability in respect of Rejects and Waste of grey fabrics and twisted yarn cleared by the appellants from their E.O.U. to the domestic tariff area (D.T.A.). In the show cause notices following two common grounds are raised:-
(a) There was no valid permission for D.T.A. sale and
(b) After 01.04.1999, the Exim Policy prescribed D.T.A. entitlement based on F.O.B. value of export i.e. physical export only and not deemed exports.
1.1 The Commissioner of Central Excise confirmed the demands raised in each of the four show cause notices and imposed equal amounts of penalties in each case as indicated hereunder:
| Sr. No. | Appeal No. | Order-in Original No. & Date | Show Cause Notice No. & Date | Amount of Duty & Penalty (Rs.) | Period | Finished goods |
| 01 | E/3079/02 | 32/Dem/2002 dtd. 9.9.2002 | V (Ch. 54) 3-41/Dem/01 dtd. 27.6.2001 | D-7,71,222/P-7,71,000/- | Jan. to Feb 2001 | Grey Fabrics (Rejects & Waste) |
| 02 | E/3080/02 | 30/Dem/2002 dtd. 26.8.2002 | V (Ch. 54) 3-42/Dem/01 dtd. 28.6.2001 | D-2,69,424/P-2,69,000/- | Feb. to April 2001 | Twisted Yarn (Rejects & Waste) |
| 03 | E/3081/02 | 33/Dem/2002 dtd. 9.9.2002 | V (Ch. 54) | |||
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